Effective – 28 Aug 1939 154.010. Boats and vessels, special class for taxation. — 1. Steamboats and other boats and vessels used in navigating the waters of this state, and all shares, stocks and interest therein, are hereby declared a special class of property for the assessment and collection of taxes. 2. All taxes on […]
Effective – 28 Aug 1949 154.020. Certificate issued by assessor, contents. — 1. Upon due return being made to the assessor of the proper county or city by the owner of any steamboat or other watercraft, upon demand therefor the assessor shall issue a certificate for such boat setting forth the fact of the return, […]
Effective – 28 Aug 1939 154.030. Wharfage charge (cities of 5,000 and less than 50,000). — Any city or corporation having a population exceeding five thousand and less than fifty thousand inhabitants, and having an improved wharf in suitable condition for receiving and discharging freight, may charge and collect two dollars for each and every […]
Effective – 28 Aug 1939 154.040. Wharfage tax (cities of 50,000 or more). — Any city or corporation of fifty thousand inhabitants or more, having an improved wharf in suitable condition for receiving and discharging freight, may, if the annual tax levied by said city or corporation for municipal purposes on the class of property […]
